24-bit, yes. 48kHz, no.
24-bit will increase your fidelity by decreasing noise floor and quantization error on really quiet sources. That means more headroom for you. 48kHz only increases the highest frequency you can capture, and at 44.1kHz that's already theoretically beyond what you can even hear.
Sure, there's a difference, but I wouldn't go to 48 from 44.1. If you want to do this to increase audio quality I'd go to 88.2 if your final project will be an audio CD or mp3. 48 or 96 I'd only use for something that would end up tied to video. I wouldn't record at 48 just to render down to 44.1 if it were me.
